VAT fraud is often linked with organised crime. According to Europol’s representatives, it is estimated that 40-60 billion euro of the annual VAT revenue losses of Member States are caused by organised crime groups and that 2 % of those groups are behind 80 % of the missing trader intra-community (MTIC) fraud. The intra-Community VAT system has frequently been abused under the so called missing trader intra-community fraud (MTIC). The missing trader disappears without trace, which makes the tax collection impossible in the state in which goods or services are consumed.

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